https://www.taxtmi.com/caselaws?id=45826 For Customs import restrictions, "manufacture" is read in its ordinary commercial sense, requiring a transformation into a different article with a distinct character or use; mere granulation or filling imported chloramphenicol powder into capsules did not make it Nepalese manufacture, so the exemption from licence did not apply and the import remained prohibited. Liability to confiscation under sections 111 and 112 is independent of seizure under section 110; delayed notice or an order releasing the goods does not by itself bar adjudication or penalty. The article therefore states that the import was unlawful and penalty proceedings could still be sustained. en-us Fri, 14 Oct 1977 00:00:00 +0530 Wed, 14 Jul 2010 11:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45826 For Customs import restrictions, "manufacture" is read in its ordinary commercial sense, requiring a transformation into a different article with a distinct character or use; mere granulation or filling imported chloramphenicol powder into capsules did not make it Nepalese manufacture, so the exemption from licence did not apply and the import remained prohibited. Liability to confiscation under sections 111 and 112 is independent of seizure under section 110; delayed notice or an order releasing the goods does not by itself bar adjudication or penalty. The article therefore states that the import was unlawful and penalty proceedings could still be sustained. Case-Laws Customs Fri, 14 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45826